Rohan Shah

Practice Areas

Indirect Taxes: GST, VAT, Customs, Excise, Service Tax, Direct Taxes: Income Tax, Transfer Pricing, DTAA issues, Black Money Act, International Trade Laws: Antidumping, Subsidies, Safeguards, White Collar and Economic Offences -FEMA & PMLA, Regulatory Litigation – DPCO, SEBI, Environmental Laws, Competition Laws, Corporate and Commercial Litigation, Constitution and Administrative Law issues.

Career

Mr. Rohan Shah is a distinguished Indian Counsel with an extensive litigation career spanning over 35 years, during which he has adeptly navigated the complexities of the Hon’ble Supreme Court of India, various High Courts, key Tribunals, and international forums. His profound expertise in taxation and regulatory matters has earned him widespread recognition, particularly for his successful representation of numerous Fortune 500 Companies and India's largest conglomerates in critically significant litigation cases. In August 2024, Mr. Shah was honoured with the designation of Senior Advocate, reflecting his esteemed position in the legal fraternity. Additionally, he is renowned for his advisory and structuring capabilities concerning domestic and international tax and trade issues. His expertise is further acknowledged by the Government of India, which has appointed him to several committees focused on taxation, international trade, and foreign direct investment, thereby underscoring his invaluable contributions to legal and economic policy in India.

Mr. Shah has received numerous prestigious awards and recognitions both domestically and internationally. Most recently, he was featured in Who’s Who Legal: Thought Leaders – India 2023 for Corporate Tax - Controversy. He was also recognized as a Litigation Star [Tax] for the Asia Pacific regions by Benchmark Litigation Asia Pacific in 2019 and 2020. In 2020, he was honored as the Indian “Tax Lawyer of the Year” at the Legal Era Awards. His consistent excellence is reflected in his listings by Chambers & Partners in Band 1 for Tax in India from 2009 to 2022 and as a Leading Tax Lawyer in India by The Legal500 Asia Pacific from 2005 to 2022. Additionally, he has been rated as a “Highly Regarded Tax Lawyer” by International Tax Review for Indirect Taxes and Tax Litigation from 2008 to 2022. He has also been recognized in various publications, including being named among the “100 Most Influential Lawyers in Asia” by Asian Legal Business in 2010 and listed in India Today’s January 2000 edition as one of the ’50 Indians for the Next Millennium’. His reputation is further solidified by consistent ratings as a “Leading Global Lawyer” in both Corporate Tax and Trade & Customs by Who’s Who Legal from 2010 to 2022, as well as being recognized among “India’s Leading Tax Lawyers” by the Tax Directors Handbook from 2007 to 2022.

He has been actively engaged with various government committees and policy forums, focusing on taxation and international trade. In 2019, he was appointed by the Ministry of Commerce and Industry as India’s Representative and Governor on the board of the Economic Research Institute for ASEAN and East Asia. His expertise has been sought for several high-level committees, including initiatives addressing excise issues in the Gems & Jewellery Sector and promoting India as a key international trade hub for the diamond industry. Mr. Shah also represents the government of Maharashtra as Panel Counsel in the Hon’ble Supreme Court of India. In addition to his legal pursuits, he serves as an Independent Director on the Board of Reliance BP Mobility Limited and holds trusteeship positions with the Steve Waugh Foundation and the D.L. Shah Trust for Science and Technology.

Work Highlights

Recent Cases Represented by Mr. Shah (2023-24)

1. Represented the petitioners in a Public Interest Litigation before the Supreme Court, addressing deficiencies in adoption and foster care laws. The Court, upon reviewing Mr. Shah's recommendations, issued directives for data compilation on children and monitoring of Child Welfare Committees.

2. Successfully argued for the Appellant's position regarding the Settlement Commission's order granting immunity from penalties. The Supreme Court upheld the original decision, affirming the Commission's exercise of discretion.

3. Represented the Respondent-Assessee in a dispute over Transfer Pricing adjustments. The Supreme Court ruled that the Arm's Length Price determined by the Tribunal could be re-examined by the High Court in cases of legal errors, remanding the matter for further consideration.

4. Successfully represented the Respondent-Assessee before the Hon’ble Supreme Court regarding the legitimacy of the 'pre-import' condition under a Customs Notification for the Advance Authorisation Scheme. The case examined the condition's alignment with the Foreign Trade Policy (FTP) and its goals. The Supreme Court overturned the High Court’s ruling, invalidating the condition and determining that business disruptions from new tax regimes do not make such conditions unreasonable or arbitrary, while also instructing the Department to issue refunds or credits for taxes paid under interim orders.

5. Represented a leading global conglomerate in a case concerning VAT applicability on a slump sale. The Bombay High Court ruled that such a sale under a Business Transfer Agreement does not constitute a sale of goods under the MVAT Act, thereby nullifying the flawed order demanding significant dues.

6. Represented the Petitioner in a Public Interest Litigation addressing the critical issue of commuter fatalities within the Mumbai Suburban Railway System, which exceed 2,000 annually. He underscored the urgent need for infrastructure improvements and highlighted the problematic classification of fatalities as “untoward incidents.” The Court called for affidavits from the General Managers of Western and Central Railways regarding current safety measures and considered establishing a committee for a comprehensive safety study.

7. Successfully challenged an Assessment Order on grounds of procedural irregularity and violation of Natural Justice principles. The Court found the Assessment Order flawed but lacking evidence of manipulation, thereby quashing it and remanding the matter for fresh assessment, ensuring the Petitioners were afforded ample opportunity to present their case.

8. Represented the Respondents in a case regarding alleged FEMA violations linked to IPL franchise investments. The Court determined that no financial loss occurred to the exchequer, affirming that the funds were appropriately utilized in India and deemed the imposed penalties as excessive. Consequently, the Tribunal's decision to reduce the penalty was upheld.

9. Succesfully represented Castrol India in challenging obstacles to transitioning Input Tax Credit from the previous Indirect Tax Regime to the GST framework. He argued that a malfunctioning electronic mechanism should not hinder legal entitlements. The Court deferred its judgment to seek insights from the GST Council, leading to subsequent legislative amendments enabling the intended credit transition for Input Service Distributors.

10. Successfully represented the Petitioners before the High Court in a matter concerning the classification of proprietary food items, Kurkure and Cheetos, under the Rajasthan VAT Act. The case involved determining whether the products should be classified as "namkeens" or under a residual entry. The Court inter alia relied on the applicable regulatory Food Laws and the settled principles of classification of goods. The Court quashed the Tax Board’s decision, ruling in favour of PepsiCo and allowing the appeal, thereby classifying the goods as "nankeen."

11. Represented the Appellant-assessee before the Tribunal in a case regarding the alleged improper use of CENVAT credit for input services related to exempted services. He demonstrated that the Appellant maintained separate accounts for taxable and exempt services as mandated by the CENVAT Credit Rules. The Tribunal concurred, confirming the proper reversal of CENVAT credit for exempt services and dismissing the demand for interest and penalties, thereby quashing the Impugned Orders.

12. Represented a major multiplex chain before the Tribunal regarding the Service Tax on food and beverage sales in theatres. He contended that food sales qualify as a sale of goods exempt from Service Tax, while any service charges should be categorized separately. The Tribunal ruled in favor of Inox, overturning penalties and the extended period, and partially granting the appeal.

Professional Memberships

Mr. Shah is a distinguished legal professional enrolled with the Bar Council of Maharashtra & Goa since 1987 and the Supreme Court Bar Association of India since 2021.

Publications

Mr Shah has extensively published articles on various issues regarding Indirect Taxes, Direct Taxes, World Trade Laws, and GST in reputed publications such as the Times of India, Economic Times, the Business Standard, International Tax Review, and the Indian Business Law Journal; Mr Shah has also been featured by Economic Times, the Times of India, and Business India, about his achievement in his career as a lawyer.

Experience

Mr. Shah has had a distinguished legal career spanning several decades. From 2001 to 2016, he was a Co-Founder and the Managing Partner of Economic Law Practice (ELP), one of India's fastest-growing law firms, recognized as a Top Ten Law Firm in the RSG India Report 2015 for its expertise in Tax Litigation, Tax Advisory, World Trade Law, and Dispute Resolution. Prior to ELP, and began his career as a Legal Associate at Crawford Bayley & Co. in Mumbai, specializing in Indirect and Direct Taxes.

Expert in these Jurisdictions

India